Section 9-435. BOOKBINDING AND RELATED SERVICES

 

435.1Bookbinding and finishing services rendered in connection with the printing of tangible personal property shall be considered an inseparable part of the fabrication or production of a finished article, and as such are subject to tax. However, if the intention of the purchaser is to resell the subject of these services, the purchaser is entitled to issue a resale certificate to the bookbinder and purchase the bookbinding and related services without paying the tax.

 

435.2Services performed by bookbinders on tangible personal property owned by the consumer, which is not a complete or finished article of tangible personal property prior to the rendition of any services by the bookbinder, are considered an integral part of the production or fabrication of tangible personal property, and as such, subject to the tax. These services include all steps in the process of bringing the property to its final completed form, such as collating, folding and stitching, padding and trimming, plastic binding, Acco fastening, tabbing, and paper ruling.

 

435.3Services which are taxable when performed in combination with or as a part of any printing of tangible personal property include folding, perforating, cornering, hole punching, scoring, and flat cutting.

 

435.4Folding, perforating, cornering, hole punching, scoring, and flat cutting are nontaxable services only when performed alone, or in combination only with each other. Separation of charges for these services on the bill to the customer (if the services are performed with a taxable function) does not make the charges non-taxable.

 

source

Administrative Ruling No. 20, 16 DCRR.